商業(yè)銀行經(jīng)營評價英文版-展示頁
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【正文】 Liabilities(%) CN US CN US Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 5/69 PNC Bank (12/31/2023, TA: 63 bn) . Community National Bank (12/31/00, TA: ) Asset (%) Liabilities(%) PNC CNB PNC CNB Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 6/69 Bank Assets: Loans ? Loans are the major asset in most banks’ portfolios and generate the greatest amount of ine before expenses and taxes. ? They also exhibit the highest default risk and are relatively illiquid. 7/69 Loans: Categories ? Real estate loans ? Commercial loans ? Loans to individuals ? Agricultural loans ? Other loans in domestic offices ? Loans and leases in foreign offices ? Three adjustments ? Leases。 Unearned ine。 equity ? Ownership interest in the bank. ? Common and preferred stock are listed at par ? Surplus account represents the amount of proceeds received by the bank in excess of par when it issued the stock. 20/69 Ine Statement ? It is a financial statement showing a summary of a firm’s financial operations for a specific period, including profit or loss for the period in question. ? A bank’s ine statement reflects the financial nature of banking, as interest on loans and investments prises the bulk of revenue. ? Net interest ine made up approximately 77 percent of revenue at a bank in 1981, but only about 58 percent of total revenue at the end of 2023. 21/69 The Ine statement + Interest ine (II) Interest expense (IE) = Net interest Ine (NII) + Noninterest ine (OI) Noninterest expense (OE) Loanloss provisions (PLL) = Operating ine before securities transactions and taxes +() Realized gains or losses = Pretax operating ine Taxes = Net ine =burden 22/69 Interest ine ? …the sum of interest and fees earned on all of a bank39。s estimate of potential lost revenue from bad loans. ? It is subtracted from interest ine in recognition that some of the reported interest ine overstates what will actually be received when some of the loans go into default. ? Chargeoffs indicate loans that a bank formally recognizes as uncollectable and chargesoff against the loss reserve. 27/69 Loanloss provisions (PLL) The reserve’s maximum size is determined by tax. Provisions for loan losses Reserve for Loan Losses Recoveries Charge offs Tax Law 28/69 Ine statement: PNC CNB, 2023 + Interest ine (II) 72% 92% Interest expense (IE) 38% 27% = Net interest Ine (NII) + Noninterest ine (OI) 27% 8% Noninterest expense (OE) 35% 46% Loanloss provisions (PLL) % % = Operating ine before securities transactions and taxes +() Realized gains or losses % 0% = Pretax operating ine Taxes % % = Net ine % % 29/69 Realized securities gains (or losses) ? They arise when a bank sells securities from its investment portfolio at prices above (or below) the initial or amortized cost to the bank. ? Generally, securities change in value as interest rates change, but the gains or losses are unrealized (meaning
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